For a particular cost to be allowed, it must be an excess cost of providing special education and related services. Only allowed costs may be charged to the flow-through or preschool entitlement grants.
For a particular cost to be allowed, it also must be necessary and reasonable for proper and efficient performance and administration of the grant. A cost is reasonable if it does not exceed what a district would normally incur in the absence of federal funds. Additional guidance about standards for determining costs for federal grants is available from Office of Management and Budget (OMB) Circular A-87.
Any individual charged to a federal grant must keep time and effort reporting whether or not it is a semi-annual certification or monthly personnel activity reports (PAR). Semi-annual certification is completed by those individuals who have a single cost object; monthly personnel activity reports are completed by individuals who have multiple cost objectives. Under IDEA, any individual who is not 100% special education would need to complete monthly PARs. Time and effort reporting are a part of the allowable costs as defined by the Office of Management and Budget.
|IDEA Allowable Costs Technical Assistance
GuidanceFlow-through and Preschool Budget Allowables
Private Vendor Contracted ServicesPrivate Vendor Contracted Services
Equipment and Other Capital CostsInstructions for Requesting Non-Capital Equipment and Items Under Capital Objects
Instructions for requesting remodeling projects in IDEA budgets
Further questions regarding IDEA Flow-through and Preschool Entitlement budgets should be directed to the DPI special education consultant assigned to the district. A listing of consultant assignments can be located at http://sped.dpi.wi.gov/sped_contact.